Traditional Culture Encyclopedia - Hotel reservation - The hotel has completely replaced the carpets. The cost is huge. Will it be included in the fixed assets?
The hotel has completely replaced the carpets. The cost is huge. Will it be included in the fixed assets?
Generally, hotels should be treated as fixed assets.
Fixed assets refer to houses, buildings, machinery, machinery, transportation tools and other equipment, appliances, tools, etc. related to production and operation that have a useful life of more than one year. Items that are not the main equipment for production and operation, have a unit value of more than 2,000 yuan, and have a useful life of more than 2 years, should also be regarded as fixed assets.
Fixed assets are a labor asset or labor means of an enterprise, which can provide continuous services to the enterprise's production and operation for a long period of production and operation and have a relatively high unit value, including assets owned by the enterprise. Various houses and buildings, various machinery and equipment for production and operation, transportation equipment, tools and equipment, etc. The characteristic of this part of assets is that they can maintain their original physical form over a long period of use, but their value will gradually decrease due to use, that is, they will gradually be separated from their physical form.
The above is a detailed explanation of fixed assets. Special attention should be paid here to:
1. “Houses, buildings, machines, machinery, Transportation vehicles and other equipment, appliances, tools, etc. related to production and operation" means that the above are fixed assets as long as they are used for more than one year regardless of their value;
2. "They are not the mainstay of production and operation. Equipment items with a unit value of more than 2,000 yuan and a useful life of more than 2 years shall also be regarded as fixed assets. "Although items that are not major equipment for production and operation, as long as the unit price exceeds 2,000 yuan and the useful life exceeds two years, they shall be regarded as fixed assets." Also used as fixed assets, what should be noted here are "unit price" and "and".
Based on the above, the carpet purchased by the hotel for a relatively large amount of money belongs to "other equipment, appliances, tools, etc. related to production and operation." It is better to invest in fixed assets.
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